本研究以2006年至2014年臺灣21家壽險公司共185筆資料為樣本,檢視公司治理機制與設置功能性委員會對臺灣壽險業經營績效的影響。實證結果顯示,董事會規模大小、獨立董事佔董事會之比例、設置功能性委員會與公司經營績效均無關,而公司規模與公司經營績效則呈現顯著正相關。此外,本研究進一步探討,在考量法令遵循制度下,發現公司規模、獨立董事佔董事會之比例與公司經營績效呈顯著正相關,而董事會規模、獨立董事佔風險管理委員會比例與公司經營績效呈顯著負相關。而在考量風險資本適足率的制度下,風險管理委員會規模、獨立董事佔風險管理委員會比例與公司經營績效呈現顯著負相關,公司規模則與公司經營績效會呈現顯著正相關。 This research aims to examine whether corporate governance and functional committees will influence the performance in Taiwanese life insurance industry, which samples 21 life insurance companies in Taiwan from 2006 to 2014. The results of this research indicate that board size, independent director percentage on the board and functional committees do not related to performance, but the firm size is significantly and positively related to performance. Moreover, this research also show the positive relation among firm size and independent director percentage on the board size to performance; however, independent director percentage on the board and independent director percentage on risk management committees show the positive relation to performance in legal compliance. We also find when based on risk based capital system, the performance is positively related to firm size but risk management committees and independent director percentage on risk management committees show the negative relation.